中小企业内部会计控制制度存在的问题及解决措施

On Problems and Solutions to Internal Accounting Control

随着经济的不断发展,内部会计控制越来越重要,企业要生存、要发展离不开企业内部会计控制。内部会计控制已成为企业很重要的一项工作。建立完善的内部会计控制制度对企业既有防错防弊,又有促进经营管理的作用;既能事前预防、又能事中、事后及时发现工作漏洞。但是,我国的中小型企业的内部会计控制制度往往并不完善,存在着许多主观和客观上因素。本文通过对中小型企业内部会计控制制度的剖析,阐述了使中小型企业在内部会计控制制度上更加完善应采取的措施。

Following the development of economy, it has become more and more important to make internal accounting control. Enterprises cannot survive and develop without internal accounting control. Because of being a very important link, establishing avoid making complete internal accounting control helps not only mistakes but improve the management in enterprises, making precaution in advance and finding the loopholes during the process and afterwards. But due to the drawbacks, the internal accounting control in SMEs is restricted by many objective and subjective elements. The article, through the analysis of the system, introduces some solutions to improving the internal control in SMEs.